https://www.taxtmi.com/caselaws?id=792457 Limitation for an appeal under the Central Excise Act runs from communication of the order, not merely its dispatch. Where postal records show that the dispatched article was returned because no such person existed at the address, the ordinary presumption of service cannot support deemed communication from the dispatch date. Receipt of an order copy upon request becomes the relevant communication date for computing limitation in those circumstances. The appellate authority should therefore treat the appeal as filed within limitation rather than reject it as time-barred. en-us Wed, 28 Jan 2026 00:00:00 +0530 Fri, 29 May 2026 08:59:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792457 Limitation for an appeal under the Central Excise Act runs from communication of the order, not merely its dispatch. Where postal records show that the dispatched article was returned because no such person existed at the address, the ordinary presumption of service cannot support deemed communication from the dispatch date. Receipt of an order copy upon request becomes the relevant communication date for computing limitation in those circumstances. The appellate authority should therefore treat the appeal as filed within limitation rather than reject it as time-barred. Case-Laws Central Excise Wed, 28 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792457